IWIKUA

EIN: 475593452 501(c)(3) Community Improvement

WAIMEA, HI

Total Revenue
$567,417
Total Expenses
$642,807
Total Assets
$504,113
Net Assets
$501,119
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Financial Vulnerability Assessment (Tuckman-Chang)

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Financial Trends

Organization Details

Formation Year
2015
Legal Domicile
HI
Principal Officer
JOSHUA MORI
Phone
8086522127
Tax Period
2024-01-01 to 2024-12-31

IWIKUA, founded in 2015, is a small nonprofit in the Community Improvement sector that reported $567K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $643K exceeded revenue, resulting in a 13% operating deficit.

Mission

IWIKUA SERVES AS AN EDUCATIONAL AND CULTURAL RESOURCE FOR SUSTAINABLE FOOD PRODUCTION, WELLNESS, AND COMMUNITY ENHANCEMENT TO BENEFIT WEST KAUAI AND HELP RAISE FUTURE GENERATIONS TO BE CULTURALLY-CENTERED LIFE-LONG LEARNERS WHO FULFILL ACTIVE ROLES IN THE COMMUNITY SUCH AS FARMERS, EDUCATORS, AND LEADERS.

Program Service Accomplishments

Program 1
Expenses: $185,368 Revenue: $65,733

IWIKUA HAS A HOLISTIC VIEW OF WELLNESS WHICH INTEGRATES CULTURAL CONNECTION AS WELL AS MENTAL AND PHYSICAL STRENGTH. OUR COMMUNITY HEALTH FACILITY, MAKANA TRAINING CENTER (MTC), IS OPEN TO MEMBERS...

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IWIKUA HAS A HOLISTIC VIEW OF WELLNESS WHICH INTEGRATES CULTURAL CONNECTION AS WELL AS MENTAL AND PHYSICAL STRENGTH. OUR COMMUNITY HEALTH FACILITY, MAKANA TRAINING CENTER (MTC), IS OPEN TO MEMBERS EACH DAY AND ALSO PROVIDES WEEKLY GROUP FITNESS CLASSES. OVER THE YEAR, OUR STUDENT AND ADULT VOLUNTEERS AND INTERNS AIDED IN THE OPERATIONS OF THE CENTER AND ALSO HAD THE OPPORTUNITY TO LEARN WORK TRAINING THROUGH CUSTOMER SERVICE, UTILIZING THE MEMBER MANAGEMENT SOFTWARE, BASIC GYM EQUIPMENT MAINTENANCE AND REPAIR, AND CONSTRUCTION AS WE EXPANDED OUR SPACE. MTC OFFERS AN AGE-INCLUSIVE TRACK CAMP DURING THE SUMMER, AS WELL AS A BASKETBALL SKILLS TRAINING CAMP WITH PROFESSIONAL PLAYERS WHO COME TO SERVE AS MENTORS DURING THE WEEK. WE ALSO HAVE A WORK-TRADE PROGRAM FOR STUDENT ATHLETES AND ADULT COMMUNITY MEMBERS TO UTILIZE THE GYM AT NO COST. TRACK CLUB PARTICIPANTS, GYM GOERS, AND COMMUNITY MEMBERS ALSO VOLUNTEER IN IWIKUA-HOSTED COMMUNITY RUNS AND FITNESS COMPETITIONS THAT BRING OVER 400 COMMUNITY COMPETITORS TOGETHER THROUGHOUT THE YEAR.

Program 2
Expenses: $99,250 Revenue: $0

NA MAHI HO'OKO A'E IS THE EDUCATIONAL FARM PROGRAM OF IWIKUA THAT FOCUSES ON SUSTAINABLE FOOD PRODUCTION, INTEGRATING TRADITIONAL HAWAIIAN GARDENING TECHNIQUES WITH MODERN TECHNOLOGY THROUGH THE...

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NA MAHI HO'OKO A'E IS THE EDUCATIONAL FARM PROGRAM OF IWIKUA THAT FOCUSES ON SUSTAINABLE FOOD PRODUCTION, INTEGRATING TRADITIONAL HAWAIIAN GARDENING TECHNIQUES WITH MODERN TECHNOLOGY THROUGH THE OPERATION OF OUR LARGE-SCALE AQUAPONICS SYSTEM AND IN-GROUND CROPS. WE PROVIDED A VARIETY OF FRUITS AND VEGETABLES TO OUR WEST KAUAI COMMUNITY MEMBERS AT LARGE THROUGH OUR MINI GROCERY STORE, AS WELL AS THIRTEEN RESTAURANTS AND BUSINESSES AND THE LOCAL HOSPITAL. OVER THE YEAR WE WORKED WITH HIGH SCHOOL AND COLLEGE STUDENTS DURING SCHOOL BREAKS TO DO INTENSIVE INTERNSHIPS WHERE THEY WERE IMMERSED IN THE ENTIRETY OF THE FARM OPERATION, FROM SEED TO SALE, HELPING WITH PLANTING, HARVESTING, PACKAGING, MARKETING, AND DISTRIBUTION, AS WELL AS LEARNING CONSTRUCTION SKILLS THROUGHOUT THE EXPANSION OF OUR FARM SYSTEM. WE ALSO HAD OVER 75 VOLUNTEERS THROUGHOUT THE YEAR FROM HIGH SCHOOL AND COLLEGE CLASSES THAT INTEGRATED THEIR CURRICULUM INTO A HANDS-ON APPLICATION ON THE FARM. THESE EFFORTS HELPED PRODUCE OVER 16,000 POUNDS OF PRODUCE (INCLUDING OVER 14,000 POUNDS OF LETTUCE) WHICH WENT DIRECTLY INTO FEEDING THE COMMUNITY WHILE PROVIDING A UNIQUE AGRICULTURAL AND ENTREPRENEURIAL EXPERIENCE FOR OUR LOCAL YOUTH.

Program 3
Expenses: $5,549 Revenue: $0

IWI CAMP IS FOCUSED ON INTEGRATING IMPORTANT CULTURAL PROTOCOLS AND LESSONS WITH HAWAIIAN LANGUAGE, AND IMPLEMENTING ANCESTRAL FARMING METHODOLOGY AND VALUES. IN PREVIOUS YEARS, IWI CAMP WAS FOCUSED...

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IWI CAMP IS FOCUSED ON INTEGRATING IMPORTANT CULTURAL PROTOCOLS AND LESSONS WITH HAWAIIAN LANGUAGE, AND IMPLEMENTING ANCESTRAL FARMING METHODOLOGY AND VALUES. IN PREVIOUS YEARS, IWI CAMP WAS FOCUSED ON CULTURAL EXCHANGE BETWEEN OUR YOUTH AND OTHER INDIGENOUS COMMUNITIES. IN 2023 WE HOSTED A GROUP OF 28 STUDENTS FROM A YOUTH URBAN FARM PROGRAM IN OAKLAND, CA. THEY WERE ABLE TO INTERACT WITH OUR INTERNS AND COMMUNITY AND WERE HANDS-ON IN DEVELOPING INFRASTRUCTURE, AS WELL AS COLLABORATIVELY DESIGNING AND COMPLETING A LARGE-SCALE MURAL INSIDE OUR FITNESS CENTER IN PARTNERSHIP WITH A LOCAL ART PROGRAM. IWIKUA ALSO BROUGHT EIGHT LOCAL HIGH SCHOOL STUDENT ATHLETES TO MONTANA TO WORK WITH THE HONOR BOUND PROGRAM AT MONTANA STATE UNIVERSITY AS WELL AS VOLUNTEER AT THE ANNUAL POWWOW. THEY ALSO COMPETED IN A TRACK MEET AND MET WITH THE COACHES AND ATHLETICS STAFF TO LEARN WHAT OPPORTUNITIES ARE AVAILABLE TO ATHLETES LOOKING TO PURSUE HIGHER EDUCATION. THESE STUDENTS WERE ABLE TO EXPERIENCE A NEW AREA AND FORGED GREAT CONNECTIONS WITH ANOTHER CULTURE AND COMMUNITY.

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Trantor Score

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

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Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $404,904
Program Service Revenue $65,732
Investment Income $515
Other Revenue $96,266
TOTAL REVENUE $567,417

Expense Breakdown

Grants Paid $0
Salaries & Benefits $279,676
Fundraising Expenses $0
Program Expenses $290,167
Other Expenses $363,131
TOTAL EXPENSES $642,807

Year-over-Year Comparison

2024 2023 Change
Revenue $567,417 $891,305 -0.4%
Expenses $642,807 $564,040 +0.1%
Net Income $-75,390 $327,265 -1.2%
Key Indicators
Grants to Organizations Grants to Individuals Lobbying Political Activity Foreign Activities Donor Advised Fund Schedule B Required
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Governance

Voting Members
6
Independent Members
5
Employees
6
Volunteers
225

Governance Policies

Conflict of Interest Policy
Whistleblower Policy
Document Retention Policy

Special Practices & Reported Activities

Operated a School
Operated a Hospital
Provided First Class Travel
Reported Conflict of Interest
Reported Asset Diversion
Excess Benefit Transaction
Made Political Expenditures
Engaged in Lobbying
Operated Donor Advised Fund
Maintained Art Collections
Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers
4
$104,180
Total Directors
5
$0
Key Employees
0
$0
Highest Compensated
0
reported
Name Title Hours/Week Role Reportable Comp Other Comp Total
JOSHUA MORI EXECUTIVE DIRECTOR 60
Officer
$93,180 $11,000 $104,180
FRED FLORES JR PRESIDENT 5
Officer Director
$0 $0 $0
JULIA MATSESHE VICE PRESIDENT 2
Officer Director
$0 $0 $0
MEGAN WOMBLE TREASURER 2
Officer Director
$0 $0 $0
MARCUS SOUZA BOARD MEMBER 2
Director
$0 $0 $0
STEVEN DAVIS BOARD MEMBER 1
Director
$0 $0 $0
Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year Revenue Expenses Assets Net Income
2024 $567,417 $642,807 $504,113 $-75,390
2023 $891,305 $564,040 $580,341 $327,265
2022 $594,832 $410,192 $253,076 $184,640
2021 $233,209 $174,112 $79,936 $59,097
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